|
Lecturer(s)
|
-
Hrubá Smržová Petra, JUDr. Ph.D.
|
|
Course content
|
1. Begening of Financial Relations, basic ideas 2. Begening and Creation of Tax Systems 3. Taxes under the Reign of the Louxembourgs 4. Taxes after Hussite Wars up to White Mountain 5. Tax System of the Habsbourg Monarchy 6. Tax System of the Czechoslovak Republic 7. TaxSystem of the Czech Republic
|
|
Learning activities and teaching methods
|
Instruction based on dialogue, Task-based study method, Textual studies, Seminar
- Contact hours
- 26 hours per semester
- Preparation for an examination (30-60)
- 52 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| orientate in base of society sciences |
| Skills |
|---|
| demonstrate general basic society skills |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| comprehend the specific financial terminology in the context of history |
| apprised with essential financial-legal institutions |
| understand the role of financial relations in state economy |
| Skills |
|---|
| describe the beginnings of finance and taxes, and the history of financial administration from beginnings to present days |
| judge historical role of finance |
| indentify und determine the turning points of financial development |
| apply his/her knowledge to principles |
| assess, justify and review financial relations in the context of history |
| draw general conclusions |
| Competences |
|---|
| The student will comprehend the specific financial terminology in the context of history, will be apprised with essential financial-legal institutions, will understand the role of financial relations in state economy, describe the beginnings of finance and taxes, and the history of financial administration from beginnings to present days. Further, the student will indentify und determine the turning points of financial development, apply his/her knowledge to principles, assess, justify and review financial relations in the context of history, and draw general conclusions. |
| N/A |
| N/A |
| N/A |
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Seminar |
| Task-based study method |
| Textual studies |
| Discussion |
| assessment methods |
|---|
| Written exam |
| Skills |
|---|
| Written exam |
| Competences |
|---|
| Written exam |
|
Recommended literature
|
-
Hledíková, Zdeňka; Janák, Jan,; Dobeš, Jan. Dějiny správy v českých zemích : od počátků státu po současnost. Praha : Nakladatelství Lidové noviny, 2005. ISBN 80-7106-709-1.
-
Hrubá Smržová, P. - Mrkývka, P. a kol. Finanční a daňové právo. 3 vyd.. Plzeň: Aleš Čeněk, 2020.
-
Hrubá Smržová, P. a kol. Daňové právo de lege lata. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
-
Janák, Jan; Hledíková, Zdeňka. Dějiny správy v českých zemích do roku 1945 : Celost. vysokošk. učebnice pro stud. filozof. fakult. Praha : SPN, 1989. ISBN 80-04-21189-5.
-
Pošvář, Jaroslav. Měna v Čechách, na Moravě a ve Slezsku : [od počátku 20. století]. Praha : Česká numismatiská společnost, 1977.
-
Sejbal, J. Základy peněžního vývoje. Brno, 1997.
-
Starý, M. a kol. Dějiny daní a poplatků. Praha, 2009..
|